Conventional semiconductor non-volatile memories, such as read-only memories (ROMs), erasable-programmable ROMs (EPROMs), electrically erasable-programmable ROMs (EEPROMs) and flash EEPROMs are typically constructed using a double-gate structure. FIG. 1 is a cross-sectional view of the device structure of a conventional nonvolatile memory device 100 including a substrate 102 of a semiconductor crystal such as silicon. The device 100 further includes a channel region 104, a source region 106, a drain region 108, a floating gate dielectric layer 110, a floating gate electrode 112, an inter-gate dielectric layer 114, and a control gate electrode 116. The floating gate dielectric layer 110 isolates the floating gate electrode 112 from the underlying substrate 102 while the inter-gate dielectric 114 isolates the control gate electrode 116 from the floating gate electrode 112. As shown in FIG. 1, the floating gate dielectric layer 110, the floating gate electrode 112, the inter-gate dielectric layer 114, and the control gate electrode 116 are all disposed on the surface of the substrate 102.
As semiconductor devices and integrated circuits are scaled down in size, demands for the efficient use of space have increased. Heretofore, conventional semiconductor memories have utilized a double-gate structure in which both gates being formed on the surface of the silicon substrate as shown in FIG. 1. This type of device structure for non-volatile devices is limited to the degree to which active devices can be made smaller in order to increase packing density. Moreover, when the double gates are stacked on top of the substrate surface as shown in FIG. 1, difficulties in the subsequent contact etch process are created due to the uneven and non-uniform topology.